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Here is a quick synopsis of the tax withholding that you may see on your pay stub.

Federal income tax withheld (FITW): This tax is withheld based on the way you complete your W-4 form. The more allowances you claim, the less tax that is withheld. If you claim zero allowances, you will have the maximum withholding. The marital status that you indicate in box 3 also determines the amount withheld—“single” has a higher rate of withholding than “married.” The Federal Income Tax that is withheld over the course of the calendar year is reported to you on your W-2 form. If you would like to calculate your estimated tax withheld in order to make adjustments, please click on this link to the IRS site  IRS TAX WITHHOLDING ESTIMATOR.

Social Security tax (FICA): This tax is withheld at a rate of 6.2% of your applicable gross earnings, up to the point that you earn $87,000 in 2003the current annual taxable maximum amount. Please visit ssa.gov/oact/cola/cbb.html for the current year maximum amount. Once this threshold is attained, no further FICA withholdings will occur in 2003. Student employees are exempt from this tax for the quarters in which they are actually enrolled for at least half-time. It is uncommon for students to have FICA taxes withheld during the school year, but quite common during the summer. Payroll runs a report that indicates who is eligible for this exemption. If you think an error in your FICA withholding has occurred, please contact the Payroll Office.

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Workers Compensation Tax (Wkrs Cmp): This tax is withheld based on the number of hours you work. The tax goes into an insurance fund that all employees pay into, so that in the event that you are injured while performing your job you can be compensated for medical expenses and lost wages.

WA Cares Fund (SDC): This is a public long-term care insurance program. The tax rate for SDC is currently 0.058% of your wages. All full-time, part-time, temporary workers, and student workers in Washington State contribute to the WA Cares Fund. If you already have long term care insurance, you may opt out of this tax by sending your information to Human Resources.

WA State Paid Family Medical Leave (SDL): This tax is paid in part by both the employee & SPU. The premium rate for 2024 is currently 0.74%, of which the employee pays 71.43% and SPU pays 28.57%. This is a mandatory tax for all employees, and there is no opting out of it.